Bharat’s Compendium of Issues and Solutions in GST Exhaustive Commentary by MADHUKAR N HIREGANGE & KS NAVEEN KUMAR Edition 2021

CONTENTS:

PART A
1 BACKGROUND OF GST
2 INTERNATIONAL SCENARIO AND GST IMPACT IN INDIA
3 CONCEPT OF GST
4 CGST, SGST, UTGST, AND IGST

PART B
5 CONSTITUTIONAL ASPECTS RELEVANT TO GST
6 LEVY OF GST
7 COMPOSITION LEVY
8 TAXABLE EVENT SUPPLY
9 PLACE OF SUPPLY
10 TIME OF SUPPLY
11 EXEMPTION
12 RATE OF TAX AND CLASSIFICATION
13 REVERSE CHARGE
14 VALUATION
15 INPUT TAX CREDIT IN GST
16 TRANSITIONAL CHALLENGES AND POSSIBLE WAY FORWARD
17 SPECIAL TRANSACTIONS
18 REGISTRATION
19 INVOICES, BOOKS OF ACCOUNTS AND RETURNS UNDER GST
20 PAYMETN OF TAX
21 REFUNDS AND ZERO RATE
22 ADMINISTRATION
23 ASSESSMENT
24 MEASURE TO AVOID TAX DISPUTES
25 INSPECTION SEARCH AND SEIZURE ANTI PROFITEERING AND OTHER MISCELLANEOUS PROVISIONS
26 DEMAND AND RECOVERY
27 APPEAL AND REVISION
28 ADVERSE RUILING
29 PROSECUTION
30 AUDITS IN GST
31 REFORM SUGGESTION / RECOMMENDATIONS